Assume transferOwnership() has been called and the _pendingOwner has been set. The function _renounceOwnership() can now be used to reset the _pendingOwner, which means that the next acceptOwnership() will fail. 
Note: After the timeout period of  _renounceOwnership(), the original situation is restored, so _renounceOwnership() has to be done twice to renounce ownership.
Note: Calling transferOwnership() again will also update the _pendingOwner.
This might be an unexpected situation.
LSP14Ownable2Step.sol#L106C2-L179
Double check if this is the intended behaviour.
Consider to notify the UniversalReceiver of the fact that OwnershipTransferStarted is no longer relevant.
CJ42 (LUKSO) confirmed and commented:
Trust (judge) commented:
For this audit, 14 reports were submitted by wardens detailing gas optimizations. The report highlighted below by Raihan received the top score from the judge.
The following wardens also submitted reports: hunter_w3b, petrichor, Rolezn, Sathish9098, LeoS, naman1778, SAQ, SAAJ, SM3_SS, ReyAdmirado, Rageur, matrix_0wl, and DavidGiladi.
